Below is the selected information for a company for last year: 24 Budgeted fixed overhead cost Denominator activity (machine-hours) Standard machine hours allowed per unit Actual number of units produce Underapplied fixed overhead costs 4 points $270,000 45,000 3 14,000 $15,600 8 01:16:02 Actual fixed cost for last year was: O 236,400 285,600 254,400 267,600